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    <title>2013 (12) TMI 502 - ALLAHABAD HIGH COURT</title>
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    <description>Job-work transactions and return of finished goods may be established before the assessing or appellate authority through cogent evidence, where imported goods were brought into the State solely for job work and returned to out-of-State principals. Questions of reassessment or exemption must be addressed through the statutory procedure. The constitutional challenge and connected issues had already been determined, so no fresh adjudication or independent relief was granted. The substantive tax liability remained to be resolved in pending assessment or appellate proceedings, with liberty to the petitioners to adduce supporting proof.</description>
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